1 December
Income tax
- Payment due date for companies that were taxable medium to large clients in the immediate prior year.
- Payment due date for companies that were required to lodge by 31 October.
- Lodgment date for non-full assessment company entities – payment date is as per the notice of assessment.
21 December
Activity statements
- November monthly activity statements – final date for lodgment and payment.
31 December
Global and domestic minimum tax
- The Combined global and domestic minimum tax return and the GloBE Information Return are due 31 December 2026 for fiscal years ending on 30 June 2025.